(77)"person" includes—(a)an individual;(b)a Hindu undivided family;(c)a company;(d)a firm;(e)an association of persons or a body of individuals, whether incorporated or not;(f)a local authority; and(g)every artificial juridical person, not falling within any of the preceding sub-clauses,whether or not such an association of persons or a body of individuals or a local authority or an artificial juridical person was formed or established or incorporated with the object of deriving income, profits, or gains;
